Form 990 Part VI - Governance - Sample Policies


Does the IRS intend to provide model or sample policies (e.g., joint venture policy) that organizations could adopt in order to answer yes to the questions in Part VI regarding such policies or practices?

The IRS does not plan to provide model or sample policies to be used for this purpose.  Whether an organization adopts a policy of the type referred to in Part VI of Form 990 is a decision to be made by each individual organization.  If an organization decides to adopt such a policy, it should consider its own particular facts and circumstances, including its size, culture, type and structure, in designing and implementing the policy.